Pengaruh Pengungkapan Sukarela, Kepemilikan Keluarga dan Kualitas Audit Terhadap Biaya Modal Ekuitas

The capital is needed to accomplish the operational requirements within the company. The capital that is obtained by the company divided into two parts, own capital and foreign capital. Every foreign capital has its own capital cost of the company. It is called cost of equity capital which is profit rate that is expected by the owners of capital itself, occasionally they are willing to hand over the funds to the company. This research aims to examine the influence of voluntary disclosure, family ownership and audit quality towards cost of equity capital. The population in this research is LQ 45 companies in Indonesia Stock Exchange. Sampling technique of this research using purposive sampling. From 80 LQ 45 companies, only 29 companies that fulfill the criteria of research sample. The technique of data analysis used the experiment of classic assumption and also hyphothesis testing that has multiple regression analysis with SPSS 21. The results of this research showed that the voluntary disclosure has no impact on the cost of equity capital, while the family ownership and audit quality has an impact towards the cost of equity capital. Key words : Cost of equity capital, voluntary disclosure, family ownership and audit qualit